2019 (7) TMI 1591

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..... at the ITAT has given detailed reasons in support of its conclusions by discussing each of the comparables from the point of view of the functionality assets and risk test in terms of Rule 10B of the Income Tax Rules. Court is unable to find any legal infirmity in the impugned order which gives rise to any the substantial question of law that requires determination. The appeal is accordingly dismi .....

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